Clonex Labs, Inc., uses a process costing system. The following data are available for one depart-

ment for October:

Percent Completed

Units Materials Conversion

Work in process, October 1 . . . . . . . . . . . 30,000 65% 30%

Work in process, October 31 . . . . . . . . . . 15,000 80% 40%

The department started 175,000 units into production during the month and transferred

190,000 completed units to the next department.

Required:

Compute the equivalent units of production for October assuming that the company uses the

weighted-average method of accounting for units and costs